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MrAl said:For example, with a transformer with a 2:1 primary to secondary turns ratio (a step down transformer) with 1 ohm primary series resistance, 0.25 ohms secondary series resistance, and a 2.5 ohm load, and with a 12v primary input voltage source, we could draw it exactly like that with one series resistor in the primary and one in series with the secondary and one parallel for the load, or we could 'reflect' the primary 1 ohm series resistance to be in series with the secondary and combine that with the already present secondary series resistance and that would allow us to draw the circuit with only one secondary series resistance and one parallel load resistance and nothing in the primary.